Income Tax India e-Filing Legal Heir Registration

Organization : Income Tax Department
Service Name : Income Tax e-Filing Legal Heir Registration

Website : https://incometaxindiaefiling.gov.in/e-Filing/Services/SiteMapLink.html
User Manual : https://www.statusin.in/uploads/15651-Heir.pdf

Legal Heir Registration in e-Filing :

User should register as a Legal Heir to e-File on behalf of the deceased. Deceased person’s PAN and Legal Heir’s PAN should be registered in the e-Filing portal.

Related :  Apply For Legal Heir Certificate Tamil Nadu: www.statusin.in/3095.html

This feature is provided for Individual user only. If Deceased person PAN is not registered in the portal then the Legal Heir can register on behalf of the deceased person

Steps involved in Legal Heir Registration – New Request:
Step 1 : Login to e-Filing portal using Legal Heir Credentials
Step 2 : My Account – Register as Legal Heir
Step 3 : Select the Type of Request – New Request

Step 4 : Enter the details of Deceased
** PAN
** Date of Birth
** Surname
** Middle Name
** First Name

Step 5 : Select the files to upload

Step 6 : Attach a Zip File with the below scanned documents
** Copy of the Death Certificate
** Copy of PAN card of the deceased
** Self-attested PAN card copy and
** Legal Heir Certificate Or Affidavit in presence of a Notary Public

Step 7 : Click Submit

Note:
Following documents will be accepted as Legal Heir certificate:
** The legal heir certificate issued by court of law
** The legal heir certificate issued by the Local revenue authorities.
** The certificate of surviving family members issued by the local revenue authorities
** The registered will
** The Family pension certificate issued by the State/Central government.

Approval Process :
Step 1 – Legal Heir New request will be sent to the e-Filing Administrator.
Step 2 – The e-Filing Administrator will verify the request and approve / reject as applicable.

Note:
e-Filing Administrator may approve as Temporary Legal Heir or Permanent Legal Heir, based on the documents uploaded. An e-mail is sent to the registered e-mail ID with the details of approval / rejection

Temporary Legal Heir :
A person is treated as a Temporary Legal Heir when fails to submit any one of the five Legal Heir certificates as specified

Permanent Legal Heir :
A person is treated as a Permanent Legal Heir when the person submits any one of the five Legal Heir certificates mentioned above.

Steps involved in Legal Heir Registration :
Step 1 – Login to e-Filing portal using Legal Heir Credentials
Step 2 – My Account Register as Legal Heir
Step 3 – Select the Type of Request – Upgrade to Permanent LH
Step 4 – Select the Legal Heir Certificate
Step 5 – Upload the Scan document of any one of the Legal Heir Certificate.
Step 6 – Click Submit

** Upgrade to Permanent Legal Heir request will be sent to the e-Filing Administrator.
** The e-Filing Administrator will verify the request and approve / reject as applicable.

** To view the status of the request
i. Login using Legal Heir Credentials
ii. My Request List  Select Add Legal Heir Request.

** The Legal Heir should add his/her PAN in the verification part of the ITR Form, validate and generate the xml of the return (if using offline forms) and upload the return of the deceased using the Legal Heir login